Chan, Ann L.-C.; Hsu, Audrey W.-H.; Lee, Edward - In: International Review of Financial Analysis 38 (2015) C, pp. 70-82
We examine whether firms have increased their timely loss recognition with the mandatory adoption of International Financial Reporting Standards (IFRS) across Europe since 2005. We estimate firm-specific asymmetric timeliness using the Khan and Watts (2009) C-score, which accounts for size,...
